L’impact des normes sur la transparence financière des entreprises

Abstract : This work has for objective to analyze the impact of the new standards set up further to the financial scandals of the 2000s. It also has for vocation to understand their impact with more than ten years of experience and see which perception have the professionals of the sector on the established measures. After having summarized all different standards and valuating their impact, results show us that companies are really in a spirit of collaboration with the various external participants for a search for more transparency towards the shareholders. They also prove us that certain tools as the evaluation report of the internal control are really adapted while the other measures can be revised and corrected especially the question of the frame of the executive compensation or still the concept of "fair value" strongly questioned during the last financial crisis
Document type :
Master thesis
File URL :
http://docnum.univ-lorraine.fr/prive/ESM_M_2010_VARIN_JOSEPHINE.pdf
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https://hal.univ-lorraine.fr/hal-01936204
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Submitted on : Tuesday, November 27, 2018 - 12:03:52 PM
Last modification on : Wednesday, November 28, 2018 - 1:02:44 AM

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  • HAL Id : hal-01936204, version 1

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Joséphine Varin. L’impact des normes sur la transparence financière des entreprises. Economies et finances. 2011. ⟨hal-01936204⟩

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